The report analyses the role of internal control as a part of the internal audit function in Haluoleo University. The aim behind this study is to give conclusion and recommendations to improve the performance of internal audit unit in order to support the good governance of the university. The recommendation if delivered can be a strong contribution of strength for the university to add value and for the responsibility to the stakeholders. The research was delivered through questionnaires, interviews and desk research. The internal audit itself had just started the work for two years, for this reason, the researcher chose targeted sample for the respondents. I spread 32 questionnaires with all respondents are the leader in the university and faculties. The entire samples are mainly the users of internal audit unit. Internal audit unit has become an essential component of public sector governance, considering Haluoleo became a public service agency. Therefore, it is important for the internal audit unit to improve their performance. Due to the lack of the human resources to support the audit program for the whole unit in the university, the internal audit unit focuses on the assurance and consulting service. On the other hand, the unit also through the managing risk , the intent of this program is to get the effectiveness of the university by scanning the environment and may identify opportunities for the performance improvement. Build upon the finding of the study, in order to improve the performance of the internal audit unit, the researcher recommend: firstly, that Internal auditors should be more responsive and improving its anticipation in the face of problems that occur in work units that exist in firms that audit findings and recommendations are not late and useful for management. Secondly, Internal Audit unit should improve the performance by strengthening the team to increase the competence of internal auditors. In other words, it needs more internal auditor with experienced. I recommend recruiting three people of civil servant to work full time. If the number of internal auditor is occupied, then the team can do the audit regularly and in fixed time.